Home: Bachelor of Applied Commerce: ACACT304A Audit and Assurance in Practice

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Audit and assurance (2019) - eBook and book by Philomena Leung

Prescribed Readings

Leung, P 2015, Modern auditing & assurance services,
eBook, viewed 4 February 2022, EBSCO eBooks.

Weekly Readings

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 1 An overview of auditing
Chapter 2 Governance and the auditor
Bawole, J & Ibrahim, M 2016, ‘Contesting claims on measuring performance in the public sector using performance audits: evidence from the literature’,
Public Organization Review, vol. 16, no. 3, pp. 285-299, doi:10.1007/s11115-015-0312-4
Boolaky, PK & Soobaroyen, T 2017, ‘Adoption of international standards on auditing (ISA): do institutional factors matter?’,
International Journal of Auditing, vol. 21, no. 1, pp. 59-81, doi:10.1111/ijau.12081
Hecimovic, A & Martinov-Bennie, N 2011, ‘The differential impact of the force of law Australian Auditing Standards’,
Australian Accounting Review, vol. 21, no. 2, pp. 183-192, doi:10.1111/j.1835-2561.2011.00131.x
Ma’ayan, Y & Carmeli, A 2016, ‘Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units’,
Journal of Business Ethics, vol. 137, no. 2, pp. 347-363, doi:10.1007/s10551-015-2561-0

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 4 Quality and standards of assurance engagements
Becker, LL, Stead, JG & Stead, WE 2016, 'Sustainability assurance: a strategic opportunity for CPA firms',
Management Accounting Quarterly, vol. 17, no. 3, pp. 29-37, viewed 9 September 2022, ProQuest Central.
Hummel, K, Schlick, C & Fifka, M 2019, ‘The role of sustainability performance and accounting assurors in sustainability assurance engagements’,
Journal of Business Ethics, vol. 154, no. 3, pp. 733-757, doi: 10.1007/s10551-016-3410-5
Junior, R, Best, P & Cotter, J 2014, ‘Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon’,
Journal of Business Ethics, vol. 120, no. 1, pp. 1-11. doi:10.1007/s10551-013-1637-y

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 3 Professional ethics, regulation and liability
Arfaoui, F, Damak-Ayadi, S, Ghram, R & Bouchekoua, A 2016, ‘Ethics education and accounting students’ level of moral development: experimental design in Tunisian audit context’,
Journal of Business Ethics, vol. 138, no. 1, pp. 161-173, doi:10.1007/s10551-015-2643-z
DeZoort, FT & Harrison, PD 2018, ‘Understanding auditors’ sense of responsibility for detecting fraud within organizations’,
Journal of Business Ethics, vol. 149, no. 4, pp. 857-874, doi:10.1007/s10551-016-3064-3
Kilgore, A, Harrison, G & Radich, R 2014, 'Audit quality: what’s important to users of audit services',
Managerial Auditing Journal, vol. 29, no. 9, pp. 776-799, doi.org/10.1108/MAJ-08-2014-1062

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 3 Professional ethics, regulation and liability
Louis, H, Pearson, TC, Robinson, DM, Robinson, MN & Sun, AX 2019 ‘The effects of the extant clauses limiting auditor liability on audit fees and overall reporting quality’,
Journal of Empirical Legal Studies, vol. 16, no.2, pp. 381-410, doi:10.1111/jels.12218

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 5 Overview of the audit of financial reports
Crockett, M & Muhammad, JA 2015, 'Auditor independence and accounting conservatism',
International Journal of Accounting and Information Management, vol. 23, no. 1, pp. 80-104, doi:10.1108/IJAIM-02-2014-0008
Hicks, K 2014, ‘Financial reporting: quality beyond the numbers’,
Charter, vol. 85, no. 1, pp. 38-39, viewed 14 September 2022, Business Source Complete.
Martinov-Bennie, N, Soh, DSB & Tweedie, D 2015, 'An investigation into the roles, characteristics, expectations and evaluation practices of audit committees',
Managerial Auditing Journal, vol. 30, no. 8, pp. 727-755, doi.org/10.1108/MAJ-05-2015-1186
Stringer, A & Adamidis, A 2010, ‘A guide to audit quality’,
Charter, vol. 81, no. 3, pp. 64-66, viewed 14 September 2022, Business Source Complete.
Ping Y, Carson, E & Simnett, R 2011, ‘Threats to auditor independence: the impact of relationship and economic bonds’,
Auditing: A Journal of Practice & Theory, vol. 30, no. 1, pp. 121-148, doi:
10.2308/aud.2011.30.1.121

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 7 Client evaluation and planning the audit

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 8 Audit risk assessment
Miller, TC, Cipriano, M & Ramsay, RJ 2012, 'Do auditors assess inherent risk as if there are no controls?',
Managerial Auditing Journal, vol. 27, no. 5, pp. 448-461, doi.org/10.1108/02686901211227931
Sim, M 2010, 'National culture effects on groups evaluating internal control',
Managerial Auditing Journal, vol. 25, no. 1, pp. 53-78, doi:10.1108/02686901011007306
Young, A & Wang, Y 2010, 'Multi-risk level examination of going concern modifications',
Managerial Auditing Journal, vol. 25, no. 8, pp. 756-791, doi:10.1108/02686901011069542

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 9 Materiality and audit evidence
Florea, R & Florea, R 2011, 'Audit techniques and audit evidence',
Economy Transdisciplinary Cognition, vol. 14, no. 1, pp. 350-358, viewed 14 September 2022, ProQuest Central.
Jacoby, J & Levy, HB 2016, ‘The materiality mystery’,
CPA Journal, vol. 86, no. 7, pp. 14-18, viewed 14 September 2022, MasterFILE Premier.

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 10 Tests of controls
Leung, P, Cooper, BJ & Perera, L 2011, 'Accountability structures and management relationships of internal audit',
Managerial Auditing Journal, vol. 26, no. 9, pp. 794-816, doi:10.1108/02686901111171457
Sarens, G & Joe, C 2010, 'The association between corporate governance guidelines and risk management and internal control practices: evidence from a comparative study',
Managerial Auditing Journal, vol. 25, no. 4, pp. 288-308, doi:10.1108/02686901011034144

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 11 Designing substantive procedures
Chapter 12 Managing audit data
Jackson, GT 2016, ‘The auditor’s sampling decision in the presence of redundant internal controls’,
Journal of Accounting & Finance, vol. 16, no. 3, pp. 88-95, viewed 14 September 2022, Business Source Complete.
Johnson, GG & Mohsen, AA 2013, ‘Monetary unit sampling: combining accounts for sampling to increase audit efficiency and effectiveness - when and how’,
International Journal of Business, Accounting & Finance, vol. 7, no. 1, pp. 152-165, viewed 14 September 2022, Business Source Complete.
Lakis, V & Masiulevicius, A 2017, 'Limitations and application possibilities of the monetory unit audit sampling methos: theoretical aspect',
Ekonomika, vol. 96, no. 1, pp. 131-144, viewed 14 September 2022, ProQuest Central.
Munteanu, C-C 2014, ‘Aspects of statistical sampling as selection technique in financial auditing’,
Valahian Journal of Economic Studies, vol. 5, no. 3, pp. 93-98, viewed 14 September 2022, Business Source Complete.
Richardson, RC & Louwers, TJ 2010, ‘Using computerized audit software to learn statistical sampling: an instructional resource’,
Issues in Accounting Education, vol. 25, no. 3, pp. 553-567,
doi:10.2308/iace.2010.25.3.553
Shilts, J 2017, ‘A framework for continuous auditing: why companies don’t need to spend big money’,
Journal of Accountancy, vol. 223, no. 3, pp. 1-7, viewed 14 September 2022, Business Source Complete.
Sibelman, H 2014, ‘Myths and inconvenient truths about audit sampling’,
CPA Journal, vol. 84, no. 4, pp. 6–10, viewed 14 September 2022, Vocational Studies Complete.

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 13 Completing the audit

Leung, P 2018, Audit and assurance,
eBook, viewed 9 September 2022, ProQuest eBook Central.
Chapter 6 The auditor's report

Bachelor of Applied Commerce: ACACT304A Audit and Assurance in Practice

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